Consultation on Contractor Tax
Question: Our enterprise signs a brokerage contract with a foreign organization for export purposes. Are we required to declare contractor tax? What are the deadlines for submitting contractor tax declarations, and what penalties apply for late submission? Answer: Contractor tax is a type of tax applied to foreign organizations or individuals when doing business or […]
Consultation on Sectors, Industries, and Market Access Conditions for Foreign Investors
Question: Our enterprise is a foreign-invested enterprise. I would like to ask how sectors, industries, and market access conditions for foreign investors are regulated. Answer: Pursuant to Article 9 of the 2020 Investment Law, the regulations on sectors, industries, and market access conditions for foreign investors are as follows: 1. Foreign investors are generally subject […]
Consultation on Beneficial Owner Declaration
Question: I understand that from July 1, 2025, enterprises will be required to declare their beneficial owners. I would like to ask how the declaration of beneficial owner information of an enterprise is carried out. Answer: […]
Consultation on Establishing a Social Enterprise
Question: I want to establish a social enterprise. What criteria do I need to meet? Answer: According to Article 10 of the 2020 Enterprise Law, a social enterprise is an enterprise established with the aim of addressing social and environmental issues for the benefit of the community, while still conducting business operations like a regular […]
REGULATIONS ON DECLARATION OF BENEFICIAL OWNERS ACCORDING TO DECREE
1. Criteria for determining the beneficial owner of an enterprise - The individual directly or indirectly owns at least 25% of the charter capital or 25% of the total voting shares of the enterprise. Indirect ownership is understood as the situation where an individual holds such proportion through another organization, meaning that the individual does […]
THE LEGALITY OF PREMATURELY TERMINATING A LABOR CONTRACT DUE TO “LACK OF NEED”
My husband is a sales employee at Company B. He signed two (02) fixed-term labor contracts, each for a 02-year term, commencing on 01 March 2020. The second contract expired on 29 February 2024. However, he continued to work normally after that date without signing a new contract. On 10 October 2025, the company suddenly […]
Consultation on Contract Termination
Question: Currently, we have signed a contract for a customer to rent motorcycles from November 2024, with a term of 3 years. The rental fee is calculated monthly and paid on a monthly basis. During usage, some motorcycles occasionally broke down, but all were maintained regularly and repaired promptly after the customer notified us, and […]
Consultation on Renovation of Commercial Units
Question: Currently, our company owns a commercial service apartment, which has been granted a Certificate of Land Use Rights, Ownership of Residential Housing, and Other Assets Attached to the Land. When the owner wishes to carry out renovations in the commercial area, is it necessary to obtain approval from the Investor or the Apartment Management […]
Consultation on Social Insurance Contributions for Employees
Question: Our company’s working days are from Monday to Friday. We have an employee who will resign on February 17, 2025. In February, this employee worked full-time. I would like to ask whether the company is required to pay social insurance for this employee? Answer: According to the provisions of Article 42 of the Procedure […]